MI OVERSEAS LTD.,NEW DELHI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

II, Dehradun under section 250(6) of the Income-tax Act, 1961 („Act‟), on the following grounds: Initiation of reassessment proceedings 1. The learned CIT(A) has erred in law and in fact, by dismissing the claim of the Appellant that the reassessment proceedings were initiated under section 147 of the Act without having any fresh material on record

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN